Cendant Corp. & Subsidiaries v. Department of Revenue

Judge CONNELLY

specially concurring.

Cendant's claim rests on the premise that state taxing authorities have a constitutional obligation, rooted in due process, to provide affirmative notice of potentially favorable tax code strategies. The majority opinion accepts this premise but concludes the Colorado Department of Revenue (DOR) provided sufficient notice to satisfy due process. Because I would reject the premise, I concur in the result but not in the majority's reasoning.

Tax codes are notoriously abstruse. An eminent judge who authored many landmark tax opinions onee described the federal…